s 67 Interpretation
In this Act— “ the Board ” means the Commissioners of Inland Revenue, “ cautioned ”, in relation to any person and any offence, means cautioned after the person concerned has admitted the offence; and “caution” is to be interpreted accordingly; “ modifications ” includes alterations, additions and omissions, and “ modifies ” is to be construed accordingly, “ the Northern Ireland Department ” means the Department for Social Development in Northern Ireland, “ prescribed ” means prescribed by regulations, and “ tax credit ” and “ tax credits ” have the meanings given by section 1(2).